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update161

i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...

发布日期: 2019-03-25

File Type: pdf | Size: 9 MB

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

File Type: pdf | Size: 2 MB

tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

发布日期: 2006-07-26

File Type: pdf | Size: 859 KB

pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

File Type: pdf | Size: 337 KB

Module D 6th Edition Learning Pack_Part 3

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

Supplement_D_1

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发布日期: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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发布日期: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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发布日期: 2014-09-02

File Type: pdf | Size: 491 KB

JudgesReport2004

1 Award Winners Significant Improvement Award Hang Seng Index Category Johnson Electric Holdings Limited PCCW Limited Non-Hang Seng Index Category Hong Kong Exchanges and Clearing Limited Hang Seng In ...

发布日期: 2004-11-29

File Type: pdf | Size: 945 KB

budget_proposals2003

-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...

发布日期: 2002-12-10

File Type: pdf | Size: 270 KB

update150

i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2018-01-24

File Type: pdf | Size: 858 KB

update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update249

1 Update No. 249 (Issued 29 October 2020) This update relates to the publication of Interest Rate Benchmark Reform – Phase 2, which amends HKAS 39 Financial Instruments: Recognition and Measurement, H ...

File Type: pdf | Size: 1 MB

tb14

TaxB 14 30 October 2004 2004 Annual Meeting between the Inland Revenue Department and the Hong Kong Institute of Certified Public Accountants2004 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT A ...

发布日期: 2004-10-29

File Type: pdf | Size: 616 KB

update 260

i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...

File Type: pdf | Size: 2 MB

update097

i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

update124

i Update No. 124 (Issued 27 December 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update228

Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 664 KB

update 253

i Update No. 253 (Issued 29 December 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised con ...

File Type: pdf | Size: 653 KB

update090

i Update No. 90 (Issued 30 July 2010) Editorial changes to the clarified auditing standards 1. In April 2010, the International Federation of Accountants published the 2010 edition of the Handbook of ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update088

i Update No. 88 (Issued 30 June 2010) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i to ii and replace with the new pages i to ii. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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update161

update264

tb16

pn870ref

Module D 6th Edition Learning Pack_Part 3

Supplement_D_1

Supplement_D

Supplement_D

JudgesReport2004

budget_proposals2003

update150

D-15-1119P_Serve Order_24Jan2018_edited

update159

update141

update087

update076

update249

tb14

update 260

update097

Module D Taxation Part 2

update124

update228

update 253

update090

update088

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA